61.assessed level of material misstatement risk 重大错报风险的评估水平 {J~VB~('
62.simall business 小规模企业 2e?a"Vss
63.accounting system 会计系统 -4Hf5!
64.test of control 控制测试 i&mt-
65.walk-through test 穿行测试 Qo\+FkhYq
66.communication 沟通 +d!"Zy2|B
67.flow chart 流程图 W!Fu7a
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 +?9.
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70.substantive procedures 实质性程序 O=
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71.assertions 认定 bDtb"V8e
72.esistence 存在 vw2yOLRX
73.occurrence 发生 iy-~CPNB_
74.completeness 完整性 +wIv|zj9
75.rights and obligations 权利和义务 5c
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76.valuation and allocation 计价和分摊 $97EeE:{M
77.cutoff 截止 1fMl8[!JLu
78.accuracy 准确性 AFdBf6/"i
79.classification 分类 #Y<QEGb(
80.inspection 检查 B`w@Xk'D
81.supervision of counting 监盘 V:'_m'.-Y
82.observation 观察 Lj2Au_5
83.confirmation 函证 tRYi q
84.computation 计算 BTnrgs#[
85.analytical procedures 分析程序 Lq#$q>!K
86.vouch 核对 ~0V,B1a
87.trace 追查 k#"}oI{<
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88.audit sampling 审计抽样 v|
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89.error 误差 -izZ D
90.expected error 预期误差 *pSD[E>SU
91.population 总体 @)x8<
92.sampling risk 抽样风险 uRnSwJ"hE
93.non- sampling risk 非抽样风险 Qm@v}pD
94.sampling unit 抽样单位 ,V`[;~49
95.statistical sampling 统计抽样 >Pwu>
96.tolerable error 可容忍误差 kWZ/O
97.the risk of under reliance 信赖不足风险 rUDMQxLruV
98.the risk of over reliance 信赖过度风险 ,M0#?j>
99.the risk of incorrect rejection 误拒风险 d>hLnz1O
100. the risk of incorrect acceptance 误受风险 9jf2b
101.working trial balance 试算平衡表 oGKk2oP
102.index and cross-referencing 索引和交叉索引 J_7&nIH7
103.cash receipt 现金收入 MVkO >s
104.cash disbursement 现金支出 bM>5=Zox
105.bank statement 银行对账单 VRA0p[
106.bank reconciliation 银行存款余额调节表 QLDld[
107.balance sheet date 资产负债表日 r0:I
108.net realizable value 可变现净值 &O\$=&, h
109.storeroom 仓库 XK,l9 {*
110.sale invoice 销售发票 q~6((pWi|
111.price list 价目表 ICm/9Onh&
112.positive confirmation request 积极式询证函 l'FNp
113.negative confirmation request 消极式询证函 0oPcZ""X]
114.purchase requisition 请购单 `3'4_@7s9
115.receiving report 验收报告 -+Gd <U$
116.gross margin 毛利 !cA4erBP
117.manufacturing overhead 制造费用 l~'NqmXe
118.material requisition 领料单 j6#RV@ p`
119.inventory-taking 存货盘点 "PfNC<MQo
120.bond certificate 债券 rssn'h
121.stock certificate 股票 WmTg`[
122.audit report 审计报告 'eg;)e:`b+
123.entity 被审计单位 dFzlcKFFD
124.addressee of the audit report 审计报告的收件人 'D[g{LkL
125.unqualified opinion 无保留意见 {hi
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126.qualified opinion 保留意见 0Q5fX}
127.disclaimer of opinion 无法表示意见 ]vUTb9>{?
128.adverse opinion 否定意见